SROS Act
- Bill Number
- H.R. 6120
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-11-18: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-06-16T14:55:20Z
AI-Generated Summary
Purpose of the Legislation
The Strengthening Resources for our Schools Act (SROS Act), H.R. 6120, aims to encourage retired law enforcement officers and members of the Armed Forces to serve as school resource officers (SROs) by providing a tax benefit. It excludes certain retirement income from federal income taxes for eligible individuals while they work in this role, promoting school safety through experienced personnel.
Key Provisions
- Tax Exclusion for Retirement Income: Eligible individuals' gross income (the total income subject to federal taxes) does not include retirement income received during periods when they are employed as SROs.
- Eligibility Requirements:
- Must have retired from service as a law enforcement officer (defined under federal law as someone with powers to make arrests and carry firearms) or as a member of the U.S. Armed Forces.
- Must pass any required background check for SRO employment.
- Must comply with the standards set by the state's peace officer standards and training agency (a state body that certifies and regulates law enforcement training and ethics).
- Definition of Retirement Income: Includes payments from pensions, annuities, retirement accounts, or defined contribution/benefit plans tied to prior law enforcement or military service.
- Lifetime Exemption: After at least 10 years of SRO service, the tax exclusion extends to all future retirement income, even after employment ends.
- Reporting Requirements: Law enforcement agencies employing eligible SROs must notify the IRS of the start and end dates of such employment. Failure to report may incur penalties.
- Implementation: The U.S. Secretary of the Treasury must issue regulations within 180 days of enactment to guide enforcement.
- Effective Date: Applies to tax years beginning after the date the bill becomes law.
Significant Changes to Existing Law
- Amends the Internal Revenue Code of 1986 by adding two new sections:
- Section 139M: Creates the tax exclusion for SRO retirement income.
- Section 6039M: Mandates information reporting by employers to the IRS.
- Updates the Code's tables of sections for organization.
- No prior specific tax exclusion existed for SROs; this introduces a targeted incentive not available under current tax rules for other post-retirement public service roles.
Potential Impacts
- On Government Agencies: The IRS will need to administer the exclusion and process new reports, potentially increasing administrative workload but with minimal new funding specified. State training agencies may see indirect benefits from more retirees entering certified roles.
- On Citizens: Provides financial relief to eligible retirees, increasing their after-tax income and possibly encouraging more to take SRO positions, enhancing school security. However, it reduces federal tax revenue, which could affect overall public funding.
- On International Relations: No direct impact, as the bill focuses on domestic tax policy and U.S. military/law enforcement retirees.
Main Stakeholders Affected
- Retired Law Enforcement Officers and Armed Forces Members: Primary beneficiaries, gaining tax-free retirement income to support SRO service.
- Schools and Students: Indirectly benefit from potentially more experienced SROs improving campus safety.
- Law Enforcement Agencies: Responsible for hiring, reporting to the IRS, and complying with state standards; may face easier recruitment of qualified retirees.
- IRS and Taxpayers: IRS handles enforcement; general taxpayers bear the cost through reduced federal revenue from forgone taxes on retirement income.
Notable Legal, Constitutional, or Political Implications
- Legal: Relies on Congress's constitutional authority to levy and regulate taxes (Article I, Section 8), creating a narrow exemption without broader tax code overhauls. Definitions align with existing federal laws (e.g., Omnibus Crime Control and Safe Streets Act), ensuring consistency, but may require IRS guidance to avoid disputes over eligibility.
- Constitutional: No apparent challenges; the exclusion is a permissible incentive under tax power and does not infringe on free speech, due process, or equal protection, though it favors specific public servants.
- Political: Positions the bill as support for school safety and veteran/law enforcement recruitment, potentially appealing across party lines, but could spark debate on tax fairness by granting benefits to a select group amid fiscal concerns. Referred to the House Committee on Ways and Means for tax policy review.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (7)
Rep. Davis, Donald G. [D-NC-1], Rep. Fitzpatrick, Brian K. [R-PA-1], Rep. Gosar, Paul A. [R-AZ-9], Rep. Lawler, Michael [R-NY-17], Rep. Stauber, Pete [R-MN-8], Rep. Gottheimer, Josh [D-NJ-5], Rep. Lofgren, Zoe [D-CA-18]
Recent Actions
- 2025-11-18: Referred to the House Committee on Ways and Means.
- 2025-11-18: Introduced in House
- 2025-11-18: Introduced in House
Bill Versions
- Strengthening Resources for our Schools Act — issued 2025-11-18 — PDF (6 pages)